I understand that TDS deduction of 1% on property value is the responsibility of the transferee if the total consideration price of the immovable property is more than or equal to 50 lakhs of rupees. What is the definition of '' consideration price'' on this regard , whether the deal amount of the property which the purchaser pay to the seller or the market value or circle rate as determined by the government for the purpose of stamp duty and registration fees determination therefrom.

Case-1 : If the Market value is higher than INR 50 lakhs but the '' actual agreement or payment to seller/ owner is less than 50 lakhs- what will be applicability of TDS deduction.

Case-2: If the Market value is less than INR 50 lakhs but the '' actual agreement or payment to seller/ owner is higher than 50 lakhs- what will be applicability of TDS deduction.